# 26 U.S.C. § 6719: Failure to register or reregister

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6719>. Cite pinpoints as 26 U.S.C. § 6719(a)(1).

## § 6719(a) Failure to register or reregister

Every person who is required to register or reregister under section 4101 and fails to do so shall pay a penalty in addition to the tax (if any).

## § 6719(b) Amount of penalty

The amount of the penalty under subsection (a) shall be—

**§ 6719(b)(1)** $10,000 for each initial failure to register or reregister, and

**§ 6719(b)(2)** $1,000 for each day thereafter such person fails to register or reregister.

## § 6719(c) Reasonable cause exception

No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.

## Connections

Cites: § 4101 Registration and bond

Cited by: none

## Amendments

- 2004-10-22: [Pub. L. 108-357](/26/act/108-357.md), 118 Stat. 1620
- 2005-08-10: [Pub. L. 109-59](/26/act/109-59.md), 119 Stat. 1975